2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS Notes to the balance sheet

TAX AND SOCIAL SECURITY PAYABLES 5.5.4.

2021

2020

(in thousands of euros)

Staff costs and related accounts

112,169 72,644

86,800 105,588

Social security

State and local authorities Corporate income tax p

-

-

Value-added tax p

84,471 11,647

82,814 11,550

Other tax p

TOTAL

280,931

286,753

OTHER LIABILITIES, ACCRUALS AND DEFERRED INCOME 5.5.5.

2021

2020

(in thousands of euros)

Payables on fixed assets and related accounts

11,867 319,605 25,557 98,003 455,032

11,524 302,985 35,876 84,867 435,253

Group and associates

Other payables Deferred income

TOTAL

At 31 December 2021, Liabilities on fixed assets included: liabilities on acquisitions of property, plant and equipment for p €2,102 thousand; liabilities on acquisitions of non-current financial assets for p €9,765 thousand. These concerned investments in FCPI funds and will be recognised upon each call for subscription.

Deferred income comprises the portion of interim billings issued in advance on fixed-price and maintenance contracts. The Group and associates item consists of current account advances received from subsidiaries. These advances are related to cash transfers from subsidiaries participating in the zero-balance cash pooling system implemented by the Company.

ACCRUED EXPENSES 5.5.6.

31/12/2021

31/12/2020

(in thousands of euros)

Accrued expenses Accrued interest on financial debt Trade payables and related accounts

2,746

2,705

79,200 19,695 166,558

63,363 22,510 135,749

Trade receivables – Credit notes to be issued

Tax and social security payables

Other payables

500

-

TOTAL

268,700

224,327

The €30,809 thousand increase in Tax and social security payables was mainly related to the increase in employee-related provisions.

FOREIGN CURRENCY TRANSLATION GAINS 5.5.7.

2021 1,293 1,293

2020 6,746 6,746

(in thousands of euros)

Foreign currency translation gains

TOTAL

Translation adjustments – Liability mainly relates to unrealised translation differences on the foreign currency portion of the syndicated loan. During the financial year, the Company repaid early the full amount of the sterling portion of the syndicated loan, leading to the €6,622 thousand foreign currency translation gain recognised in 2020 being reversed.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021